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आदेश/Order
This is an appeal by the assessee against the order dated 23.7.2018 of the Ld. Commissioner of Income Tax (Appeals)-2, Chandigarh.
The main grievance of the assessee in this appeal relates to the ex- parte order passed by the ld. CIT(A) without affording proper opportunity of being heard to the assessee.
Facts of the case in brief are that the assessee had made cash deposits of Rs. 25,88,000/- in his bank account maintained with ICICI bank. The case was reopened to examine the deposits which the assessee claimed to have received as gifts from his wife’s relatives. The assessee was asked to establish the creditworthiness and capacity of donors of the impugned gifts of Rs. 15,05,000/- but the assessee could furnish explanation regarding
ITA No. 1220-Chd-2018- Sh. Surmukh Singh, Mohali 2
deposits of Rs. 6,50,000/- only. Therefore, the Assessing officer made
addition of the remaining amount of Rs. 8,55,000/- as income from
undisclosed sources.
Being aggrieved, the assessee carried the matter to the ld. CIT(A)
who dismissed the appeal in limine by observing that the assessee did not
attend on the dates fixed for hearing and also nothing new has been
brought on record to controvert the findings of the Assessing officer..
Now the assessee is in appeal. The ld. Counsel for the assessee
submitted that no opportunity of being heard was provided by the ld.
CIT(A) and further submitted that there was a reasonable cause for non-
appearance on the appointed date before the CIT(A). It has been further
submitted that the assessee has a fair case on merits.
In his rival submissions, the ld. DR supported the impugned order
passed by the ld. CIT(A).
I have considered the submissions of both the parties and perused
the material available on the record. In the present case, it is an admitted
fact that the ld. CIT(A) dismissed the appeal of the assessee by passing an
ex-parte order. However, it is not clear as to whether the notices issued for
different dates were served upon the assessee or not. It is well settled that
nobody should be condemned unheard as per the maxim “audi alteram
partem”. I, therefore, by keeping in view the principles of natural justice,
deem it appropriate to set aside this case back to the file of the ld. CIT(A)
to be adjudicated afresh in accordance with law after providing due and
reasonable opportunity of being heard to the assessee.
ITA No. 1220-Chd-2018- Sh. Surmukh Singh, Mohali 3
In the result, the appeal of the assessee is allowed for statistical purposes.
(Order Pronounced in the Court on 06/03/2019)
Sd/- (एन.के. सैनी/ N.K. SAINI) उपा�य� /VICE PRESIDENT
Dated : 06.03.2019 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar